This is a bittersweet day for me:  my wife and kids left San Diego this morning to return home to Cincinnati, so I will be celebrating my birthday alone as I teach my last Tax I class tonight at the University of San Diego School of Law.  It was a wonderful 7 weeks out here, as we enjoyed the Southern California lifestyle (except for the record-breaking heat wave!) and renewed friendships from our three previous summers teaching at USD.  As our kids grow older and our lives become increasingly hectic, it has been a real blessing to have this time together living in a cramped 2 bedroom apartment without the many distractions of home.  My thanks to the kind folks at USD for having us back and for making us feel at home at their wonderful school, and to my 74 students who worked so hard (and laughed at most of my jokes).